The actual expenses incurred by an enterprise in accepting external labor dispatch should be deducted before tax in two ways: the expenses paid directly to the labor dispatch company according to the agreement (contract) should be regarded as labor expenses; The expenses paid directly to employees should be regarded as wages and salaries and employee welfare expenses. Among them, the expenses belonging to wages and salaries are allowed to be included in the total wage and salary base of the enterprise as the basis for calculating and deducting other related expenses.

Legal objectivity:

The Interim Measures for Supplementary Medical Insurance in Guangzhou stipulates that supplementary medical insurance funds can be deducted before enterprise income tax. Directly affiliated units of Guangzhou State Taxation Bureau, State Taxation Bureaus of all districts and county-level cities: According to the Notice of the General Office of Guangzhou Municipal People's Government on Printing and Distributing the Interim Measures for Supplementary Medical Insurance in Guangzhou (Sui Fu Ban [2006] No.39), at present, The pre-tax deduction of supplementary medical insurance premiums paid by taxpayers in accordance with regulations and expenses for establishing outpatient medical subsidies (hereinafter referred to as "supplementary medical insurance funds") is clear as follows: the supplementary medical insurance funds allocated by taxpayers in accordance with the Interim Measures of Guangzhou Municipality for Supplementary Medical Insurance, which are less than 4% of the total wages paid in the current year, can be deducted before enterprise income tax. The supplementary medical insurance fund deducted before enterprise income tax shall not be included in the personal account of basic medical insurance, nor shall it be set up separately or used for other expenses of employees in disguise. Q: Is the salary base of supplementary medical insurance income tax the total salary of the previous year, or is it capped at 3 times, and the deduction ratio is 12%? Answer: The Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China on Improving the Income Tax Policy of the Urban Social Security System Pilot Project (Caishui [20065438+0] No.9) stipulates that the part of the supplementary endowment insurance and supplementary medical insurance paid by enterprises for employees within 4% of the total wages can be deducted before the enterprise income tax. Article 5 of the Notice of State Taxation Administration of The People's Republic of China on the Need for Clear Income Tax in the Implementation of Enterprise Accounting System (Guo Shui Fa [2003] No.45) stipulates: (1) The supplementary old-age insurance and supplementary medical insurance paid by enterprises for all employees according to the proportion or standard stipulated by the State Council or the provincial people's government can be deducted before tax. (2) The basic or supplementary pension, medical care and unemployment insurance paid by the enterprise for all employees according to the proportion or standard stipulated by the State Council or the provincial people's government can be directly deducted from the current payment; If the amount is relatively large, the competent tax authorities may require the enterprise to deduct it equally by stages within a period of not less than three years. It is emphasized here that "supplementary endowment insurance and supplementary medical insurance can be deducted before tax according to the proportion or standard stipulated by the State Council or provincial people's government", and the base of supplementary medical insurance is "capped at three times the average wage of local society", which is also said by many provinces. But you need to consult the relevant departments of the local government and seek legal support for pre-tax deduction.